On January 1, 2017, Harter Company had Accounts Receivable $142,400, Notes Receivable $42,000, and Allowance for Doubtful Accounts $30,000. The note receivable is from Willingham Company. It is a 4-month, 7% note dated December 31, 2016. Harter Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred.

Jan. 5 Sold $36,200 of merchandise to Sheldon Company, terms n/15.

20 Accepted Sheldon Companys $36,200, 3-month, 6% note for balance due.

Feb. 18 Sold $24,600 of merchandise to Patwary Company and accepted Patwarys $24,600, 6-month, 7% note for the amount due.

Apr. 20 Collected Sheldon Company note in full.

30 Received payment in full from Willingham Company on the amount due.

May 25 Accepted Potter Inc.s $22,000, 3-month, 7% note in settlement of a past-due balance on account.

Aug. 18 Received payment in full from Patwary Company on note due.

25 The Potter Inc. note was dishonored. Potter Inc. is not bankrupt; future payment is anticipated.

Sept. 1 Sold $12,600 of merchandise to Stanbrough Company and accepted a $12,600, 6-month, 8% note for the amount due.

Journalize the transactions.